@article{oai:sapporo-u.repo.nii.ac.jp:00001864,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {1},
 journal = {経済と経営},
 month = {Jun},
 pages = {67--92},
 title = {会計原則研究(5) : 貸借対照表価額論},
 volume = {24},
 year = {1993}
}